Amal Ltd | Annual Report 2024-25 Amal Ltd 6 Materiality assessment Materiality assessment is the foundation of the environmental, social and governance (ESG) initiatives for our Company. It allows us to gather critical insights on the importance of specific ESG topics. In 2024-25, for the first time, we conducted materiality assessment through a structured process to capture the perspectives of all stakeholders to adopt a holistic approach towards ESG topics material to our Company. Materiality matrix Low High High 8 9 10 15 16 13 11 12 1 2 3 4 7 5 6 Environmental Social Governance Importance of stakeholders Moderate Low Impact to the business Moderate 14 1 Climate change 2 Water 3 Energy efficiency 4 Pollutants 5 Occupational health and safety 6 Employee development 7 Logistics 8 Process and chemical safety 9 Corporate governance 10 Quality assurance 11 Digitalisation 12 Responsible sourcing 13 Diversity and inclusion 14 Compliance 15 Community support 16 Information security and data privacy High impact Moderate impact Low impact
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